Legal analysis: 1. First apply for the industrial and commercial business license, and then go to the tax bureau for tax registration with a copy of the business license, the owner's ID card and copy, the organization code certificate, the company's articles of association, the registered capital evaluation report, the house property right certificate or the house lease contract. 2. Fill in the tax registration application form and pay the registration certificate fee (exempted in some areas). If it is a service industry, construction industry, catering industry and other businesses that pay business tax, they should go to the local taxation bureau for handling; If you are a business owner who pays VAT, you should go to the IRS. 3. Taxpayers shall, within 30 days from the date of obtaining the business license, report to the tax authorities for tax filing. 4, overdue will be fined, and the tax law stipulates a fine of less than 2,000 yuan. 5. After handling the tax registration, take the initiative to contact the tax administrator.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.